Ever feel like "Big Brother is watching you"? Well, if you live in one of the top 10 surveillance cities in the world (revealed in gallery above), then you might be justified.
With planet Earth closing in on one billion surveillance cameras globally, CCTV density in the 130 most populous cities has been assessed by data firm Surfshark.
It will come as little surprise that China and India dominate the list; it may be more surprising that London is the only non-Asian city to appear in the top 10 with 399 CCTV cameras per square kilometre and 67.5 per 1,000 people.
The latter metric is particularly high - number one-placed Chennai (657 cameras per square kilometre) has a mere 25.5 cameras per 1,000 people.
Given the cities' roughly equivalent populations (London 9,304,016 and Chennai 10,971,108, according to World Urbanisation projects data) this can't be dismissed as a statistical quirk.
Prime Minister Boris Johnson described the UK as "freedom loving" in September, so the fact its capital has more CCTV cameras relative to area and population than Beijing will have Nineteen Eighty-Four author George Orwell spinning in his grave.
Why Chinese and Indian cities feature so heavily
Neither China nor India are renowned for their libertarian dispositions, meaning cherishing personal freedom isn't at the forefront of either political mindset.
Data show that there appears to be no correlation between CCTV density and crime rates
China's drive is more technologically motivated, however, with facial recognition systems integral to its proposed social points system. The Chinese database contains 1.3 billion pictures that can be matched to a face on a CCTV camera almost instantaneously.
India's motivation can be ascribed to a desire less for state control and more to combat the paradigm of mass urbanisation, rising crime and lack of resources.
Its burgeoning middle class is also wedded to the concept of surveillance as a form of protection, although statistics indicate this is misguided.
Data suggest no correlation between CCTV density and crime rate. The Chinese city of Taiyuan is the prime example with 120 cameras for every 1,000 people, yet with one of the highest rates of crime in the 130 countries ranked.
New York conspicuous by its absence from top 10
The United States is the self-styled "land of the free" – and when it comes to CCTV cameras, it appears to live up to the mantra.
The 54th-placed Big Apple has a paltry 26 cameras per square kilometre which works out at just 3.78 per 1,000 people. Los Angeles comes in at 63 in the rankings with 17.42 cameras per square kilometre – although this equates to slightly more cameras per 1,000 people than New York at 5.65.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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